# The Lloyd’s Underwriters (Tax) (1992-93 to 1996-97) (Amendment) Regulations 1996, Regulation 3: Amendments to the principal Regulations


In regulation 2—
(a) after the definition of “syndicate gains” there shall be inserted the following definition—
““the Taxes Act” means the Income and Corporation Taxes Act 1988;”;
(b) after the definition of “the Taxes Acts” there shall be added the following definition—
““tax credit” means a tax credit under section 231 of the Taxes Act.”

---
Source: https://www.legislation.gov.uk/uksi/1996/782/regulation/3 (the official version)
Page: https://openlegislation.uk/lloyds-underwriters-tax-1992-93-to-1996-97-amendment-regulations-1996/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.